Nevermind Big Blue’s outrageous mistreatment of ironman Eli Manning, a two-time Super Bowl champion and the face of one the most respected organizations in the NFL for more than a decade. On Tuesday, the Giants, in the midst of a numbing 2-9 season, decided to bench Manning, the greatest signal-caller in franchise history.

Replacing him will be Smith, a quarterback with more interceptions than touchdowns five years into his pro career.

“Our No. 1 priority every week is to go win a game, but we owe it to the organization to get an evaluation of everybody on the roster, and that includes at the quarterback position,” Giants coach Ben McAdoo, who has taken shots at Manning through the press this year, told reporters.

Whether the priority is winning or evaluating, it is hard to see where McAdoo, general manager Jerry Reese and owners John Mara and Steve Tisch are coming from with this decision. No amount of explaining could make sense of it.

“This is not a statement about anything other than we are 2-9, and we have to do what is best for the organization moving forward, and that means evaluating every position,” said Reese, who has failed repeatedly to make the best moves for the Giants organization.

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The onetime West Virginia standout was drafted by the Jets in the second round in 2013 and quickly took the reins from Mark Sanchez. His first impression was a rookie season that featured 12 touchdown passes but 21 interceptions.

Smith, while at times a recipient of poor luck — or an I.K. Enemkpali hook to the jaw — never looked better than a bust wearing green and white. He finished his four-year Jets tenure with 30 starts (33 games), a 12-18 record, 5,962 yards, 28 touchdowns, 36 interceptions and a 72.4 quarterback rating.

While some will argue injuries deprived Smith of a few opportunities — which they did — it can also be said that the 27-year-old got his shot on more than one occasion. The results, while sprinkled with potential here and there, were always overall disasters.

Smith proved he couldn’t be a reliable quarterback with the Jets. While crazier things have happened, it would be insane to expect a change with the Giants.

Which is why the decision to pull Manning, a quarterback the Jets would have killed for during Smith’s tenure with the team, is mind-boggling. The latter is undeserving of yet another chance, especially at the cost of tarnishing Manning’s relationship with the Giants.

If McAdoo and Co. had benched Manning in favor of Davis Webb, a rookie in actual need of evaluation if he hopes to have a future with the team, that would be one thing. But the Giants did this for Smith, a player who’s been intercepted on 4.1 percent of the throws in his career.

Manning or not, that’s not the mark of a quarterback that can win games, nor is it the mark of one in need of further evaluation. None of Smith’s numbers support either scenario.

Maybe the Giants are truly blind to what Smith has been, what he is. They’re about to find out what the Jets and everyone else already know, though:

He doesn’t deserve to start in the NFL.

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